A recent court ruling in a case involving Joseph P. Nacchio, the former chief executive of Qwest Communications, raises the question of how the tax code may be seen as indirectly subsidizing wrongdoing, Peter J. Henning writes in White Collar Watch.

A federal judge has thrown out some claims in a civil lawsuit filed by the Securities and Exchange Commission against former Qwest executives, including Joseph P. Nacchio, the former chief executive, The Associated Press reported Saturday.